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Purpose

The main objective of the current work is to analyse the importance of the moderating effect of industry type on technological firms' behaviour and on the acceptance of online business management applications.

Design/methodology/approach

The conceptual model, based on a technology acceptance model (TAM), has been tested across structural equation modelling techniques. Thus, a multi‐sample analysis has been developed to study the significance of the effect on industry. Data were collected using e‐mail and post‐mail survey.

Findings

The findings show that there are several factors influencing the acceptance process, such as ease of use and usefulness, but their effect depends on the industry in which the organisation operates. Likewise, greater experience in technology – which is the case for some sectors – facilitates the acceptance of IT.

Research limitations/implications

Managers should be aware that the synergies gained through their economic activity must be applied to adopt more new online business management applications, as this will help them to improve their competitiveness.

Originality/value

In contrast to other studies which analyse employee behaviour, this paper describes the technology acceptance process establishing the perceptions of the manager decision maker in the company, a perspective which increases the explanatory power of the models, and permits some of its weaknesses to be resolved. Moreover, the moderating effect of the industry has been empirically tested for a group of firms and variables which have rarely been analysed previously.

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